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HomeMy WebLinkAboutBonnie Littley era l yid CHARTERED ACCOUNTANTS AUDITOR'S REPORT TO: Bonnie Littley Municipal Elections Act, 1996 (Section 78) We have audited the Statements of Campaign Period Income and Expenses, Disposition of Surplus and Assets and Liabilities of Bonnie Littley, candidate, for the campaign period of January 3, 2010 to December 31, 2010 for the election held on October 25, 2010. These financial statements are the responsibility of Bonnie Littley, candidate. Our responsibility is to express an opinion on these financial statements based upon our audit. Except as explained in the following paragraph, we conducted our audit in accordance with Canadian generally accepted auditing standards. Those standards require that we plan and perform an audit to obtain reasonable assurance that the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statement. An audit also includes assessing the accounting principles used and significant estimates made by the candidate, as well as evaluating the overall presentation of the financial statement. Due to the inherent nature of the transactions inherent in an election campaign, it is impractical through auditing procedures to determine that the accounting records include all donations of goods and services, and receipts and disbursements. Accordingly, our verification of these amounts was limited to ensuring the the financial statements reflect the amounts recorded in the candidate's accounting records in accordance with the accounting procedures established by the Municipal Elections Act, 1976 and we were unable to determine whether any adjustments might be necessary to income and expenses, assets and liabilities, and surplus (deficit). In our opinion, except for the effect of any adjustments, if any, which we might have determined to be necessary had we been able to satisfy ourselves as to the completeness of the records as described in the preceding paragraph, these financial statements present fairly, in all material respects, the financial position of the candidate's election campaign as at December 31, 2010 and the income and expenses for the campaign period from January 3, 2010 to December 31, 2010 and the determination of surplus (deficit) and the disposition of surplus in accordance with the accounting treatment prescribed by the Municipal Elections Act, 1996. The Municipal Elections Act, 1996, does not require us to report, nor was it practical for us to determine, that contributions reported include only those which may be properly retained in accordance with the provisions of the Municipal Elections Act, 1996. RENAUD RUTLAND, CHARTERED ACCOUNTANTS, LICENSED PUBLIC ACCOUNTANTS Pickering Ontario January 6, 2011 klarc A. Renaud Edward Rutland 307 High Street. Whitby. Ontario LIN 51-17 1024 Rouge Valley Drive. Pickering, Ontario Ll V 4N7 Tel: 905-660-2720 Fax: 905-666-1042 Tel: 905-509-3023 Fax: 905-509-6995 mare (,3renaudtu0and.com ed @ renaudrutland.com ~r Ontario Ministry of Municipal Affairs and Housing Financial Statement - Auditor's Report Form 4 Municipal Elections Act, 1996 (Section 78) Instructions All candidates must complete Boxes A, B, C, D, E and F and Schedule 1. All candidates must complete Schedules 2, 3 and 4 as appropriate. Candidates who receive contributions or incur expenses in excess of $10,000 must also attach an Auditor's Report. All surplus funds (after any refund to the candidate or his or her spouse) shall be paid immediately over to the clerk who was responsible for the conduct of the election. YYYY MM DD YYYY MM DD For the campaign period from (day candidate filed nomination) 1 2010 I 01 I 04 I to 12010 I 12 I 31 ® Primary filing reflecting finances to December 31 (or 45th day after voting day in a by-election) ❑ Supplementary filing including finances after December 31 (or 45th day after voting day in a by-election) Box A: Name' of Candidate artd Office Name of Candidate Last Name First Name Middle Initial Littley Bonnie Mailing Address Suite/Unit No. Street No. Street Name 583 Daylight Court City/Town Province Postal Code Pickering ON L1V 6B2 Telephone No. (incl. area code) Fax No. Email Address Business Home 905-420-0667 Name of office for which the candidate sought election Ward Name or No. (if any) Regional Councillor Ward 1 Name of Municipality Pickering Box B: Summary of Campaign Income. and Expenses 1. My spending limit (as issued by clerk) was - - - - - - - - - - - - - - - - - - - - [s- 23,882.00 2. Surplus (or deficit) from previous election - - - - - - - - - - - - - - - - - - - - 0.00 3. Total contributions received (from Schedule 1) - - - - - - - - - - - - - - - - - - - $ 16,490.00 4. My total campaign expenses that were subject to the spending limit were (from Box C) - - - I 15,317.00 5. My total campaign expenses that were not subject to the spending limit were (from Box C) - - Is 1,173.00 6. Total of all campaign expenses (from Box C) - - - - - - - - - - - - - - - - - - - $ 16,490.00 7. Election campaign surplus/deficit from current election (from Box E) - - - - - - - - - - Is 0.00 8. Contributions refunded to candidate or spouse (from Box E) - - - - - - - - - - - - - Is 0.00 9. Amount paid to clerk (from Box E) - - - - - - - - - - - - - - - - - - - - - - $ 0.00 9503P (2010/01) © Queen's Printer for Ontario, 2010 Disponible an frangais Page 1 of 8 Box C: Statement of Campaign Period Income and Expenses ' From To For Candidate YYYY MM DD YYYY MM DD 2010 01 04 2010 12 31 Bonnie Littley INCOME Candidate's surplus from immediately preceding election released by the clerk + $ 0.00 Contributions from candidate - - - - - - - - - - - - - - - - - - + $ 5,190.00 Contributions from spouse of candidate - - - - - - - - - - - - - - + $ 0.00 All other contributions - - - - - - - - - - - - - - - - - - - - - + $ 8,050.00 Revenue from fund-raising functions not deemed a contribution (from Schedule 2, Part III) - - - - - - - - - - - - - - - - - - - - - + $ Interest income - - - - - - - - - - - - - - - - - - - - - - - + $ Other (provide full details) 1. Campaign materials from previous campaign + $ 3,250.00 2. + $ 3. + $ Total Campaign Period Income - - - - - - - - - - - - - - - - - - - - - - - - - - _ Is 16,490.00 C1 EXPENSES (Note: include the value of contributions of goods and services) Expenses Subject to Spending Limit Advertising + $ 1,502.00 Bank charges - - - - - - - - - - - - - - - - - - - - - - - + $ 90.00 Brochures - - - - - - - - - - - - - - - - - - - - - - - - + $ 8,201.00 Interest on loan - - - - - - - - - - - - - - - - - - - - - - + $ Inventory contributed to candidate's campaign (Schedule 3) - - - - - - + $ 3,250.00 Meetings hosted - - - - - - - - - - - - - - - - - - - - - - + $ 276.00 Nomination filing fee - - - - - - - - - - - - - - - - - - - - - + $ Office expenses + $ 70.00 Phone and/or Internet - - - - - - - - - - - - - - - - - - - - + $ 383.00 Salaries and benefits/honoraria/professional fees - - - - - - - - - + $ Signs - - - - - - - - - - - - - - - - - - - - - - - - - - + $ Other (provide full details) 1. polling data base + $ 1,545.00 2- + $ 3. + $ Subtotal - - - - - - - - - - - - - - - - - - - - - - - - - - 15,317.00 C2 Expenses Not Subject to Spending Limit Accounting and audit - - - - - - - - - - - - - - - - - - - - + $ 763.00 Costs of fund-raising function (from Schedule 2, Part IV) - - - - - - - - + $ Expenses related to compliance audit - - - - - - - - - - - - - - + $ Expenses related to controverted elections - - - - - - - - - - - - + $ Expenses related to recounts - - - - - - - - - - - - - - - + $ Voting day party / appreciation notices - - - - - - - - - - - - - - + $ 410.00 Expenses related to candidate's disability (provide details) 1. + $ 2. + $ 3. + $ Other (provide full details) 2. + $ 3. + $ Subtotal - - - - - - - - - - - - - - - - - - - - - - - - - $ 1,173.00 C3 Total Campaign Period Expenses (C2) + (C3) - - - - - - - - - - - - - - - - - - - - - _ $ 16,490.00 C4 Excess (Deficiency) of Income over Expenses (C1) - (C4) - - - - - - - - - - - - - - - - $ 9503P (2010101) Page 2 of 8 Box D: Statement of Assets and Liabilities as at. December 31 , 2010 Assets Cash + $ 4,326.00 Accounts receivable - - - - - - - - - - - - - - - - - - - - - + $ Value of inventory retained (from Schedule 4) - - - - - - - - - - - - + $ Other (provide full details) 1. + $ 2. + $ 3. + $ Total Assets - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - $ 4,326.00 Liabilities and Excess (Deficiency) of Income over Expenses Accounts payable + $ 2474.00 Borrowings, overdraft - - - - - - - - - - - - - - - - - - - - - + $ Other (provide full details) 1. Repayment of candidate advances + $ 1,852.00 2• + $ 3. + $ Total Liabilities - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Is 4,326,00 Box E: Statement of Determination' of Surplus or Deficit and Disposition of Surplus Part I - Determination of Surplus or Deficit Amount of excess (deficiency) of income over expenses (from Box C) - - - - - - - - - - - - - + $ E1 Deduct: Any deficit carried forward by the candidate from immediately preceding election if the offices are with respect to the same jurisdiction - - - - - - - - - - - - - - - - - $ E2 Surplus (or deficit) for the campaign period (E1) - (E2) - - - - - - - - - - - - - - - - - - - _ $ Deduct: Any refund of contributions to the candidate or spouse (only if there is a surplus) - - - - - - - $ Total Determination - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - _ Is E3 Part 11- Disposition of Surplus If line E3 shows a surplus, the amount must be paid in trust, at the time the financial statements are filed, to the municipal clerk who was responsible for the conduct of the election. Surplus paid to the municipal clerk of the municipality of r Box F: Declaration I, Bombe Littley a candidate in the municipality of Pickering hereby declare that to the best of my knowledge and belief that these financial statements and attached supporting schedules are true and correct. Declared before (clerk or commissioner) in the C-i}l j on (yyyy/mm/dd) `-a~11 03 O~1 Signature of Clerk or Commissioner na ure of Cand' ao t 116 3] y3 Date Filed in the Clerk's Office (yyyy/mm/dd) !SA DIANNE HARKER, Commissioner etc„ Regional Mun'icipal'dv :f Durham, for The Corporation of the ,ity of Pickering. .xplres January 28, 2012. 9503P (2010101) Page 3 of 8 Schedule 1 -.Contributions Part I - Contribution Contribution from candidate - - - - - - - - - - - - - - - - - - - - - - - - - - - - + $ 5,190.00 Contribution from spouse - - - - - - - - - - - - - - - - - - - - - - - - - - - - - + $ Total from each single contributor totalling more than $100 • include all ticket revenue where ticket price exceeds $100 • include all goods and services where value exceeds $100* • do not include contributions from candidate or spouse - - - - - - - - - - - - - - - + Is 7,700.00 Total from each single contributor totalling $100 or less • include all ticket revenue where ticket price is $100 or less • include all goods and services where value is $100 or less* • do not include contributions from candidate or spouse - - - - - - - - - - - - - - - + Is 350.00 *Note: Goods and services must also be reported as expenses in Box C Less: Contribution returned or payable to the contributor - - - - - - - - - - - - - - - - - - $ Contribution paid or payable to the clerk - - - - - - - - - - - - - - - - - - - - - - $ 1A Total Amount of Contribution - - - - - - - - - - - - - - - - - - - - - - - - - - - = $ 13,240.00 Total contribution from anonymous sources - - - - - - - - - - - - - - - - - - - - - - $ 1 B Amount of contributions paid or payable to the clerk (1 A) + (1 B) - - - - - - - - - - - - - - - = $ Part II - List of Contributions from Each Single Contributor Totalling More than $100 Table 1: Monetary contributions from individuals other than candidate or spouse Name Address Amount Lorne Almack 4745 Brock Road, Claremont L1 V 6132 $ 750.00 David Currie 5160 Westney Road, Claremont L1V lAl $ 500.00 William Wilder 5535 Sideline 12 Claremont L I Y I A 1 $ 500.00 John McCutcheon 16 Dancliffe Drive North York M4N 2E6 $ 500.00 Michale Tucker 2580 Concession Road 7 Uxbridge L9P IR4 $ 500.00 Brian Buckles 2300 Concession Road 7 Uxbridge L9P 1R4 $ 500.00 John Shobridge 645 Breezy Drive Pickering $ 300.00 Sandra Rider 494 Whitevale Road, Whitevale, LOH IMO $ 500.00 Wendy Dobson 2901 Concession Road 7, Uxbridge, L9P IR4 $ 500.00 Terry Nuspl 140 Woodview Drive Pickering $ 750.00 Rosemary Speirs 1815 Altona Road Pickering LIV 1M6 $ 750.00 Eric Wolfinan 1240 Ilona Park Pickering $ 250.00 Isabel Thompson Whitevale Ontario $ 150.00 ❑ Additional information is listed on separate supplementary attachment Total $ 6,450.00 9503P (2010/01) Page 4 of 8 Table 2: Monetary contributions from unions or corporations Name (Legal and Carrying on . Address President or.. Cheque Signatory Amount Business As) Business Manager . Creative Outdoor 2402 Stoufville Road Gormley $ 750.00 Advertising J VanNostrad Planning 14 Summerhill Gardens Toronto $ 500.00 Ltd ❑ Additional information is listed on separate supplementary attachment Total $ 1,250.00 Table 3: Contributions in goods or services (Note: must also be reported as expenses in Box C) Name Address Goods or Services Amount ❑ Additional information is listed on separate supplementary attachment Total $ Total Part II Contributions $ 7,700.00 9503P (2010/01) Page 5 of 8 Schedule 2 -fund-Raising Function - ❑ Additional schedule for each event or activity held is/are listed on separate supplementary attachment(s) Date Description of event or activity YYYY MM DD Admission charge (per person)' (may not exceed individual contribution limit) - - - - - - - _ $ 2A *If admission charge per person is not consistent, attach complete breakdown of all ticket sales. Number of tickets sold _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 2B Part I - Ticket Revenue Lines: (2A) x (213) (include in Schedule 1) - - - - - - - - - - - - - - - - - - - - - - - - _ $ Part II - Other Revenue Deemed A Contribution Provide full details (e.g., revenue from goods sold in excess of fair market value) 1. - - + $ 2. 3. 4. + $ 5. 6. 7. + $ 8. Total Part II Revenue (include in Schedule 1) _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ Part III - Other Revenue Not Deemed A Contribution Provide full details (e.g., contributions of $10 or less; revenue from refreshment sold at cost) 1. - - + $ 2. + $ 3. + $ 4. + $ 5. - + $ 6. + $ 7. + $ . 8 + $ Total Part III Revenue (include in Box C) _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ Part IV - Expenses Related to Fund-Raising Function Venue - - - - - - - - - - - - - - - - - - - - - - - $ Event advertising - - - - - - - - - - - - - - - - - - - _ + $ Food and drink - - - - _ - - _ - _ Entertainment _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ $ Other (provide full details) 1. + $ 2. + $ 3. + $ 4. 5. - - - + $ - - - + $ . 6 + $ 8. - - - + $ + $ Total Part IV Expenses (include in Box C) - - - - - - - - - - - - - - - - - - - - - - - 9503P (2010/01) Page 6 of 8 Schedule 3 Inventory o Campaign Goods and Materials (from Previous Carpaigrsj Used in Candidate's Campaign Description Date Acquired. Supplier Unit Value Quantity. Total Value (yyyylmm/dd) Lawn signs Odee Display $ 6.50 400 $ 2,600.00 Arterial signs Odee Display $ 6.50 100 $ 650.00 Total Value of Inventory from Previous Campaign Used in Candidate's Campaign $ 3,250.00 Schedule 4 - Inventory of Campaign Goods andMaterials at The End of Campaign Description Date Acquired Supplier Unit Value Quantity Total Value (yyyy/mm/dd) Total Value of Inventory of Campaign Goods and Materials $ 9503P (2010/01) Page 7 of 8 Audit brisReport Municipal.. Elections Act, 1996 (Section '78) A candidate who has received contributions or incurred expenses in excess of $10,000 must attach an auditor's report. The report must be done in accordance with generally accepted auditing standards and must: • set out the scope of the examination • provide an opinion as to the completeness and accuracy of the financial statement and whether it is free of material misstatement Professional Designation of Auditor Chartered Accountant Municipality Date (yyyylmr' Pickering 2011/06/10 -7 Contact Person Licence No. Last Name First Name Rutland Edward 116 Address Suite/Unit No. Street No. Street Name 307 High Street City/Town Province Postal Code Whitby ON L1N 5H7 Telephone No. (incl. area code) Fax No. Email Address 905-666-2720 ext. 905-666-1042 ED@RENAUDRUTLAND.COM 9503P (2010/01) Page 8 of 8